Skip to main content
Horizontal landscape photo of a dirt road lined with grass, shrubs and Eucalyptus trees lit up by the late afternoon sunshine near Armidale, New England high country, NSW in Spring

2026 Review of the Australian Carbon Credit Units Scheme

Enhancing stability and integrity of the Australian Carbon Credit Units Scheme.

Published date: 1 Sep 2026

The Authority has completed its fifth review of the Carbon Credits (Carbon Farming Initiative) Act 2011, which supports the Australian Carbon Credit Unit (ACCU) Scheme. 

Flow diagram of the Australian Carbon Credit Unit (ACCU) Scheme. The process begins with the government developing approved methods. Project proponents identify an emissions reduction project, register it, and deliver the project. The project then undergoes a cycle of auditing and verification. After verification, proponents report project outcomes and claim ACCUs. The ACCUs can then be sold to businesses, surrendered to offset the holder’s own emissions, or delivered under a Carbon Abatement Contract.

Key findings

  • The ACCU Scheme remains fundamentally sound. 
  • Recent reforms are strengthening integrity, governance and transparency. 
  • Many recent reforms are still being implemented and need time to mature. 
  • No major redesign of the scheme is needed. 
  • The Authority makes 6 recommendations to strengthen confidence and support investment. 

Recommendations 

Carbon storage and ACCU use (permanence)

1. Complete and publish the first assessment of the risk of reversal buffer and permanence period discount by the end of 2027. 

2. Examine whether ACCUs from 25-year permanence projects remain appropriate for Safeguard Mechanism compliance.

Public value

3. Prioritise credible public and First Nations benefits in any future Government purchasing.

Transparency

4. Give buyers clearer, more accessible information about ACCUs, projects and market activity.

Method development

5. Publish a forward view of method development priorities and expected timelines.

6. Increase efficiency, capacity and coordination across the method development process.

These will help make sure the ACCU Scheme remains effective, credible and fit for the future. See page 5 for more information.  

Read the full report

Check out the media release and frequently asked questions for more information. 

Further reading

Clare Field
2026 ACCU Scheme review - listening report
The Authority heard calls for clearer ACCU methods, stronger integrity, First Nations leadership and stable signals to support emissions goals.
  • Agriculture and land
  • Emissions
Women holding gum tree seedlings
2026 Review of the ACCU Scheme
The Authority is preparing its fifth review of the ACCU Scheme and will provide a report to the Minister by the end of 2026.
  • ACCU review
Cows grazing in the meadow at country WA Perth Australia
2023 Review of the ACCU Scheme

Subscribe to email updates and news articles from the Climate Change Authority

Subscribe (Opens in a new tab/window)
Return focus to the top of the page